--- title: "EU CSRD ESRS Structure and Data Model" canonical_url: "https://www.sorena.io/artifacts/eu/csrd/esrs-structure-and-data-model" source_url: "https://www.sorena.io/artifacts/eu/csrd/esrs-structure-and-data-model" author: "Sorena AI" description: "Understand how to organize ESRS reporting under the CSRD." keywords: - "EU CSRD ESRS structure" - "ESRS data model" - "ESRS 1 ESRS 2 topical standards" - "CSRD data points" - "ESRS drafting model" - "ESRS markup model" - "EU CSRD" - "ESRS" - "Data model" - "ESRS 1" - "ESRS 2" --- **[SORENA](https://www.sorena.io/)** - AI-Powered GRC Platform [Home](https://www.sorena.io/) | [Solutions](https://www.sorena.io/solutions) | [Artifacts](https://www.sorena.io/artifacts) | [About Us](https://www.sorena.io/about-us) | [Contact](https://www.sorena.io/contact) | [Portal](https://app.sorena.io) --- # EU CSRD ESRS Structure and Data Model Understand how to organize ESRS reporting under the CSRD. *EU CSRD* *Data Model* ## EU CSRD (Directive (EU) 2022/2464) ESRS structure and data model The report gets easier once the ESRS architecture is visible in one model. Use this page to connect material matters, disclosure requirements, data owners, narratives, metrics, and tags. ESRS reporting becomes manageable when it is converted into a data model instead of handled as a long list of disconnected paragraphs. A good model starts from material matters, routes them into ESRS 2 and relevant topical standards, records the required datapoints, and then links each datapoint to ownership, evidence, and markup. ## Layer 1: ESRS 1 and ESRS 2 as the frame ESRS 1 sets general requirements and reporting concepts. ESRS 2 provides general disclosures. Together they form the reporting frame for the sustainability statement and should be built before the topical layers are drafted. If this layer is weak, topical disclosures become inconsistent because governance, scope, and method are not stable. - Use ESRS 1 for principles, boundary, and reporting logic. - Use ESRS 2 for general disclosures that support the whole statement. - Tie both layers to the materiality method and the reporting boundary memo. ## Layer 2: topical standards and entity specific additions Topical ESRS disclosures should be activated from the final materiality outcome, not from a generic all topics template. Where material information is not fully captured by ESRS, entity specific disclosure may still be needed. This is where an IRO register becomes operationally valuable. - Map each material matter to the relevant topical ESRS requirements. - Record why a topical standard is in or out. - Add entity specific disclosures only where they are genuinely needed. ## Layer 3: datapoints, owners, and evidence Once the disclosure list is fixed, create one register for datapoints, owners, evidence sources, estimation methods, review requirements, and markup mapping. This is the bridge between the legal text and the reporting engine. The model should cover both quantitative and qualitative datapoints. - One datapoint register with owner and evidence fields. - Separate flags for measured, estimated, and narrative based datapoints. - Version and change controls built in from the start. *Recommended next step* *Placement: after the template, evidence, or documentation block* ## Keep EU CSRD (Directive (EU) 2022/2464) ESRS structure and data model in one governed evidence system SSOT can take EU CSRD (Directive (EU) 2022/2464) ESRS structure and data model from reusing this material inside a governed evidence system to a reusable workflow inside Sorena. Teams working on EU CSRD (Directive (EU) 2022/2464) can keep owners, evidence, and next steps aligned without copying this guide into separate documents. - [Open SSOT for EU CSRD (Directive (EU) 2022/2464) ESRS structure and data model](/solutions/ssot.md): Start from EU CSRD (Directive (EU) 2022/2464) ESRS structure and data model and keep documents, evidence, and control records in one governed system. - [Talk through EU CSRD (Directive (EU) 2022/2464)](/contact.md): Review your current process, evidence gaps, and next steps for EU CSRD (Directive (EU) 2022/2464) ESRS structure and data model. ## Layer 4: drafting, markup, and assurance handoff The data model should end in a document and a file package, not in a spreadsheet only. That means drafting structure, review workflow, markup, and assurance handoff should be part of the model design. If the data model ignores the final publication format, the team will recreate logic late in the process. - Link each disclosure to draft owner, reviewer, and final approver. - Map the final disclosure output to markup and filing needs. - Use the same register to answer assurance requests quickly. ## Primary sources - [Commission Delegated Regulation (EU) 2023/2772 - ESRS Set 1](https://eur-lex.europa.eu/eli/reg_del/2023/2772/oj/eng?ref=sorena.io) - Primary legal text for ESRS 1, ESRS 2, and the topical ESRS reporting architecture. - [Commission Delegated Regulation (EU) 2025/1416 - ESRS quick fix](https://eur-lex.europa.eu/eli/reg_del/2025/1416/oj/eng?ref=sorena.io) - Current law for the temporary wave one ESRS reliefs introduced in July 2025. - [ESMA - ESEF Reporting Manual](https://www.esma.europa.eu/sites/default/files/library/esma32-60-254_esef_reporting_manual.pdf?ref=sorena.io) - Primary source for XHTML, Inline XBRL, and filing-quality expectations relevant to digital annual reporting. ## Related Topic Guides - [EU CSRD Applicability Test | Current Scope and Reporting Waves](/artifacts/eu/csrd/applicability-test.md): Use this CSRD applicability test to determine whether your entity is in scope, whether a group exemption applies. - [EU CSRD Assurance Ready Controls and Evidence | Limited Assurance Preparation](/artifacts/eu/csrd/assurance-ready-controls-and-evidence.md): Prepare CSRD reporting for limited assurance with controls that tie metrics, narratives, markup, and Taxonomy KPIs back to evidence. - [EU CSRD Checklist | Practical Reporting and ESRS Checklist](/artifacts/eu/csrd/checklist.md): Use this CSRD checklist to move from scope to report delivery. - [EU CSRD Compliance Guide | Reporting System, Controls, and Delivery Model](/artifacts/eu/csrd/compliance.md): Build a publication grade CSRD reporting system with the right scope memo, materiality process, ESRS data model, value chain logic, Taxonomy linkage. - [EU CSRD Deadlines and Compliance Calendar | Current Waves, Quick Fix, and Assurance Dates](/artifacts/eu/csrd/deadlines-and-compliance-calendar.md): Track the current CSRD reporting waves, the July 2025 stop the clock amendment, the July 2025 ESRS quick fix. - [EU CSRD Double Materiality Interview Question Bank | Practical Stakeholder Questions](/artifacts/eu/csrd/double-materiality-interview-question-bank.md): Use this CSRD question bank to run a stronger double materiality process. - [EU CSRD Double Materiality Method | Building a Reviewable ESRS Methodology](/artifacts/eu/csrd/double-materiality-method.md): Build a reviewable double materiality method for the CSRD and ESRS. - [EU CSRD FAQ | Current Answers on Waves, ESRS, Assurance, and Taxonomy](/artifacts/eu/csrd/faq.md): Get grounded answers to common CSRD questions, including the current reporting waves after the stop the clock amendment, ESRS quick-fix reliefs. - [EU CSRD Penalties and Fines | National Enforcement and Reporting Exposure](/artifacts/eu/csrd/penalties-and-fines.md): Understand how CSRD enforcement works in practice. This guide explains the role of national transposition, accounting and transparency law enforcement. - [EU CSRD Requirements | Article by Article Reporting and Assurance Map](/artifacts/eu/csrd/requirements.md): Map the core CSRD requirements by workstream, including the sustainability statement, ESRS, double materiality, value chain reporting, Taxonomy linkage. - [EU CSRD Scope and Phasing by Company Type | Current Wave Map by Entity Category](/artifacts/eu/csrd/scope-and-phasing-by-company-type.md): Review current CSRD phasing by company type, including wave one public interest entities, wave two large undertakings. - [EU CSRD Value Chain Data and Estimation | Practical Method for ESRS Reporting](/artifacts/eu/csrd/value-chain-data-and-estimation.md): Build a defensible CSRD value chain method using ESRS rules and official guidance. - [EU CSRD vs IFRS S1 and S2 | Double Materiality versus Investor Focused Disclosure](/artifacts/eu/csrd/csrd-vs-ifrs-s1-and-s2.md): Compare the EU CSRD and ESRS with IFRS S1 and IFRS S2 using official sources. - [EU CSRD vs SEC Climate Disclosure Rule | Scope, Status, and Reporting Logic](/artifacts/eu/csrd/csrd-vs-sec-climate-disclosure-rule.md): Compare the EU CSRD and ESRS with the SEC climate disclosure rule using official sources. - [EU CSRD vs Taxonomy Alignment | ESRS Reporting versus Article 8 KPIs](/artifacts/eu/csrd/csrd-vs-taxonomy-alignment.md): Compare CSRD reporting with EU Taxonomy alignment disclosures. --- [Privacy Policy](https://www.sorena.io/privacy) | [Terms of Use](https://www.sorena.io/terms-of-use) | [DMCA](https://www.sorena.io/dmca) | [About Us](https://www.sorena.io/about-us) (c) 2026 Sorena AB (559573-7338). All rights reserved. Source: https://www.sorena.io/artifacts/eu/csrd/esrs-structure-and-data-model